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Section 107 parsonage allowance exclusion limited to one home
  • Bryan Cave LLP
  • USA
  • April 2 2012

The United States Court of appeals for the Eleventh Circuit Court recently ruled that the parsonage allowance exclusion from gross income contained in section 107 of the Code is limited to the rental value of providing a single home


DC Superior Court approves Corcoran's proposed agreement with National Gallery and GW University
  • Steptoe & Johnson LLP
  • USA
  • August 25 2014

On August 18, 2014, the DC Superior Court granted the Trustees of the Corcoran Gallery of Art’s (The Trustees’) petition for cy près relief with


International grant-making: best practices for U.S. public charities
  • Baker & Hostetler LLP
  • USA
  • February 20 2014

U.S. public charities are blessed, but also challenged, by a relative lack of regulation governing their grants to foreign persons and foreign


Will Camp tax plan impact charitable giving and tax-exempt organizations?
  • Baker & Hostetler LLP
  • USA
  • April 11 2014

Editor's Note: The following article was originally published to BakerHostetler's WealthDirector blog. In late February 2014, House Ways and Means


The impact of the fiscal cliff legislation - a brief window for charitable IRA rollovers
  • Caplin & Drysdale, Chartered
  • USA
  • January 11 2013

On January 2, 2013, President Obama signed into law the American Taxpayer Relief Act of 2012 (the "Act"), commonly known as the "fiscal cliff"


Collateral estoppel did not bar claim for implied charitable trust
  • Bryan Cave LLP
  • USA
  • April 17 2014

We occasionally see in the media and in our own posts, claims that a donation made to a charitable organization was not used in the way in which the


November interest rates for GRATs, sales to defective grantor trusts, intra-family loans and split interest charitable trusts
  • Proskauer Rose LLP
  • USA
  • November 1 2013

The November 7520 rate for use with estate planning techniques such as CRTs, CLTs, QPRTs and GRATs is 2.0. This is down from October's 2.4


Income tax deductions for charitable donations may be denied without a qualified appraisal Mohamed v. Commissioner, T.C. Memo 2012-152
  • Proskauer Rose LLP
  • USA
  • September 10 2012

Obtaining a qualified appraisal is an essential requirement for claiming an income tax deduction for charitable donations of property worth more than $5,000


Gifting in 2012: now or never?
  • Hunton & Williams LLP
  • USA
  • August 22 2012

Currently Americans can give $5,120,000 to anyone without paying gift taxes, less earlier taxable gifts


Year-end tax planning: potential benefits of land contributions for recreation or education
  • Baker Donelson Bearman Caldwell & Berkowitz PC
  • USA
  • December 6 2011

Charitable conservation contributions can be an excellent means of not only making meaningful donations for the public good, but also establishing the basis for potential tax benefits to the donor